The Vermont Statutes Online

Subchapter
009
:
DELINQUENT TAXES

(Cite as: 32 V.S.A. § 5137)

§
5137. Recording delinquent payments

A collector of
taxes for a town or municipality within it shall receipt for every payment made
to the collector on account of delinquent taxes. Such receipt shall be written
in triplicate in a bound book or other permanent record purchased at the
expense of the municipality and shall indicate the date of the payment, the
name of the person making the payment, the name of the person against whom was
assessed the tax on which the payment is to be applied, the year in which such
tax was assessed and if a partial payment on an annual tax bill, whether
applied on personal property or real estate taxes. Such collector shall deliver
the original receipt forthwith to the person making the payment and one copy
thereof within 30 days to the town clerk who shall keep such copy on file.
Annually, on or before February 5, the collector shall deliver to the auditors
of each municipality for which the collector is acting all such bound volumes
in which entries pertaining to such municipality have been made during the year
ending January 31 next preceding, and the auditors shall audit the books
forthwith and after the completion of audit shall return such books to such
collector. (Amended 1977, No. 118 (Adj. Sess.), § 8, eff. Feb. 3, 1978 for tax
years beginning Jan. 1, 1978; 2003, No. 100 (Adj. Sess.), § 4; 2007, No. 121
(Adj. Sess.), § 31.)